TMI Blog2016 (5) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the assesse by a recent decision of the Hob’ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Ltd. Vs. C.C. [2015 (9) TMI 245 - SUPREME COURT]. Therefore, by relying on the same, no import duty can be levied on the goods lost, pilfered or destroyed during transportation and it is the actual quantity received at the shore which would attract duty. Valuation - Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. 20284 to 20293/2016 - Dated:- 29-2-2016 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok K. Arya, Technical Member For the Appellant : Mr. Sandeep Gopalakrishnan, Adv. For the Respondent : Mr. Ajay Saxena, A.R. ORDER After hearing both sides, duly represented by learned advocate, Shri Sandeep Gopalakrishnan and learned Commissioner (A.R.) , Shri Ajay Saxen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be included in the transaction value or not. The said issue also stands decided by the Larger Bench decision of the Tribunal in the case of Commissioner of Customs, Jamnagar Vs. Grasim Industries Ltd. [2013 (296) E.L.T. 39 (Tri. L.B.)]. It stands held that ship demurrage charges were includable in the assessable value for discharge of Customs duty only with effect from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
